我国财政转移支付制度立法改革研究

A Study on the Legislative Reform of Fiscal Transfer Payment System in China

财政转移支付是现代政府财政支出的基本制度和重要方式。在现代财政框架下,从制度设计的整体逻辑看,现代财政制度运行遵循"分事"-"分税"-"分转"-"分管"的内在机理。随着财政事权与支出责任划分改革试点工作的不断推进,作为促进区域财力均衡的重要手段,财政转移支付被频繁和常规化地运作,财政转移支付的领域和范围也呈现急剧扩张化的态势。从立法层面看,提升地区间基本公共服务均等化水平作为财政转移支付制度设立的目标,应当成为具体制度建构中的价值导向予以具体贯彻。立法设计应妥切回应地方利益诉求,按照公平公正、公开透明、规范合理、注重绩效的原则来设定具体规则,更好地规范财政转移支付行为。

Fiscal transfer payment is the basic system and important way of modern government financial expenditure.Under the framework of modern public finance,from the overall logic of system design,the operation of modern fiscal system follows the internal mechanism of"dividing authorities"-"dividing taxes"-"dividing transfers"-"dividing management".With the continuous progress of the pilot reform on the division of fiscal authority and expenditure responsibility,the regional balance and control are realized through the financial means.As an important channel,fiscal transfer payments are frequently and regularly operated,and the areas and scope of fiscal transfer payments are also dramatically expanded.The reform of fiscal transfer legislation should respond properly to the demand of local region interests,set up rules in accordance with principles of justice and fairness,openness and transparency,social norms and reasonableness and performance,so as to better regulate the behavior of fiscal transfer payment.